Pendapatan Operasi Lainnya Other Operating Income

originally issued in Indonesian language “ k shibit E 93 Exhibit E93 PT MODERN INTERNASIONAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2016 Disajikan dalam Rupiah, kecuali dinyatakan lain PT MODERN INTERNASIONAL Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2016 Expressed in Rupiah, unless otherwise stated 36. MANAJEMEN RISIKO KEUANGAN Lanjutan 36. FINANCIAL RISK MANAGEMENT Continued a. Risiko Kredit Lanjutan a. Credit Risk Continued 31 Desember 201631 December 2016 Tidak lewat jatuh tempo maupun mengalami penurunan nilai Neither past Telah lewat jatuh tempo namun tidak mengalami penurunan nilai Past due but not impaired Lewat jatuh tempo dan mengalami penurunan nilai due nor impaired 30 HariDays 31 90 HariDays 91 120 HariDays 120 HariDays Past due and impaired T o t a l Pinjaman yang diberikan dan piutang Loans and receivables Kas dan bank Cash on hand and in banks 10.316.153.674 - - - - - 10.316.153.674 Investasi jangka pendek Short-term investment 50.000.000.000 - - - - - 50.000.000.000 Piutang usaha Trade receivables 15.661.478.718 1.033.964.428 4.564.450.447 1.161.244.319 30.325.598.489 2.892.812.706 55.639.549.107 Piutang lain-lain Other receivables 63.212.587.324 - - - - 381.672.323 63.594.259.647 Dana yang dibatasi penggunaannya Restricted funds 274.481.136 - - - - - 274.481.136 Setoran jaminan Security deposits 6.535.451.903 - - - - - 6.535.451.903 T o t a l 146.000.152.755 1.033.964.428 4.564.450.447 1.161.244.319 30.325.598.489 3.274.485.029 186.359.895.467 31 Desember 201531 December 2015 Tidak lewat jatuh tempo maupun mengalami penurunan nilai Neither past Telah lewat jatuh tempo namun tidak mengalami penurunan nilai Past due but not impaired Lewat jatuh tempo dan mengalami penurunan nilai due nor impaired 30 HariDays 31 90 HariDays 91 120 HariDays 120 HariDays Past due and impaired T o t a l Aset keuangan yang diukur pada nilai wajar melalui laporan laba atau rugi Financial assets measured at fair value through profit or loss Aset keuangan derivatif Derivative financial assets 13.948.012.807 - - - - - 13.948.012.807 Pinjaman yang diberikan dan piutang Loans and receivables Kas dan bank Cash on hand and in banks 22.160.118.796 - - - - - 22.160.118.796 Investasi jangka pendek Short-term investment 50.000.000.000 - - - - - 50.000.000.000 Piutang usaha Trade receivables 48.331.020.619 8.002.352.259 22.764.427.480 14.970.315.482 36.163.435.942 5.353.579.773 135.585.131.555 Piutang lain-lain Other receivables 125.857.097.780 - - - - 8.696.587.863 134.553.685.643 Dana yang dibatasi penggunaannya Restricted funds 8.548.876.582 - - - - - 8.548.876.582 Setoran jaminan Security deposits 6.579.065.314 - - - - - 6.579.065.314 T o t a l 275.424.191.898 8.002.352.259 22.764.427.480 14.970.315.482 36.163.435.942 14.050.167.636 371.374.890.697 originally issued in Indonesian language ” k shibit E 94 Exhibit E94 PT MODERN INTERNASIONAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2016 Disajikan dalam Rupiah, kecuali dinyatakan lain PT MODERN INTERNASIONAL Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2016 Expressed in Rupiah, unless otherwise stated 36. MANAJEMEN RISIKO KEUANGAN Lanjutan 36. FINANCIAL RISK MANAGEMENT Continued a. Risiko Kredit Lanjutan a. Credit Risk Continued Tabel berikut menunjukkan kualitas kredit atas aset keuangan Grup yang tidak lewat jatuh tempo atau terganggu: The following table show the credit quality of the Group s financial assets that are neither past due nor impaired: Tidak lewat jatuh tempo maupun mengalami penurunan nilai Neither past due nor impaired 31 Desember 2016 Level atas High grade Level standar Standard grade T o t a l 31 December 2016 Pinjaman yang diberikan dan piutang Loans and receivables Kas dan bank 10.316.153.674 - 10.316.153.674 Cash on hand and in banks Investasi jangka pendek 50.000.000.000 - 50.000.000.000 Short-term investment Piutang usaha - 15.661.478.718 15.661.478.718 Trade receivables Piutang lain-lain - 63.212.587.324 63.212.587.324 Other receivables Dana yang dibatasi penggunaannya 274.481.136 - 274.481.136 Restricted funds Setoran jaminan - 6.535.451.903 6.535.451.903 Security deposits T o t a l 60.590.634.810 85.409.517.945 146.000.152.755 T o t a l Tidak lewat jatuh tempo maupun mengalami penurunan nilai Neither past due nor impaired 31 Desember 2015 Level atas High grade Level standar Standard grade T o t a l 31 December 2015 Aset keuangan yang diukur pada nilai wajar melalui laporan laba atau rugi Financial assets measured at fair value through profit or loss Aset keuangan derivatif 13.948.012.807 - 13.948.012.807 Derivative financial assets Pinjaman yang diberikan dan piutang Loans and receivables Kas dan bank 22.160.118.796 - 22.160.118.796 Cash on hand and in banks Investasi jangka pendek 50.000.000.000 - 50.000.000.000 Short-term investment Piutang usaha - 48.331.020.619 48.331.020.619 Trade receivables Piutang lain-lain - 125.857.097.780 125.857.097.780 Other receivables Dana yang dibatasi penggunaannya 8.548.876.582 - 8.548.876.582 Restricted funds Setoran jaminan - 6.579.065.314 6.579.065.314 Security deposits T o t a l 94.657.008.185 180.767.183.713 275.424.191.898 T o t a l Grup telah menilai kualitas kredit dari aset keuangan derivatif, kas dan bank, investasi jangka pendek dan dana yang dibatasi penggunaannya sebagai kelas tinggi dikarenakan disimpan diatau dilakukan dengan bank terkemuka yang memiliki probabilitas rendah dalam kebangkrutan. The Group has assessed the credit quality of its derivative financial assets, cash on hand and in banks, short-term investment and restricted funds as high grade since these are deposited inor transacted with reputable banks which have low probability of insolvency. Aset keuangan lain Grup dikategorikan berdasarkan record penagihan Grup dengan pihak ketiga. Definisi dari peringkat yang digunakan oleh Grup untuk mengevaluasi risiko kredit dari pihak ketiga adalah sebagai berikut: The Groups other financial assets are categorized based on the Group s collection experience with the counterparties. Definitions of the ratings being used by the Group to evaluate credit risk of its counterparties are as follows: